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ITAT cannot issue orders u/s 254(2) more than six months after the original order date.
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....Rectification u/s 254 - period of limitation - ITAT does not have any power to pass an order u/s 254(2) of the Act beyond a period of six months from the end of the month in which the order sought to be rectified, was passed u/s 254(1) - since the order has been pronounced on the open court, the petitioner had the knowledge of the order on the pronouncement of the date - AT....
TaxTMI
TaxTMI